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Personal Service Income (PSI) regime 10 years on presentation


The Ralph Report concluded that another $500million of revenue would be available to government if individuals within the tax system as contractors, were taxed as if they were employees. The competing stress of outsourcing, driven by employers seeking severally to avoid union regulation of work conditions, notice, severance pay, state payroll taxes, superannuation surcharge and other labour on-costs, was matched by such contractors wishing to reduce their taxliability by means of deductible expenses. Against that background, the Australian Taxation Office is charged with the enforcement of legislation designed to achieve that aim. This presentation looks at the PSI after 10 years of operation and considers the rules and:??

  • how are they being applied???
  • what are the traps to watch out for??? 
  • the likely impact of the Cameron case??
  • what else have the courts said?

Author profile:

Robert Sceales CTA
Rob is Senior Partner at Sceales Lawyers. Established in 1994, the firm practises in taxation (Federal and State) and superannuation matters. It has a large practice in commercial work, property, conveyancng, estate planning, wills and probate matters, administration of estates including deeds of arrangement and other property advice. The firm advises on the structuring and setting up of all forms of commercial arrangements, including partnerships, companies, trusts and joint ventures. Rob appears as Counsel in taxation appeals and reviews in Federal and State jurisdictions, and also appears in and advises on criminal matters relating to taxation issues. He is from time to time engaged to provide evidence as an expert in relation to taxation issues. Current at 11 May 2016 Click here to expand/collapse more articles by Robert WF SCEALES.

This was presented at The 28th National Convention.

Get a 20% discount when you buy all the items from this event.

Individual sessions

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Author(s):  Tony FROST,  Andrew Hirst

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Australian Taxation Office investigations - Recent issues

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Author(s):  Susan Fielding

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Tax issues on intergenerational change

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